@Article{Aizenman2009,
author = {Aizenman, J and Jinjarak, Y},
title = {Globalisation and Developing Countries - A Shrinking Tax Base?},
year = {2009},
URL = {http://ideas.repec.org/a/taf/jdevst/v45y2009i5p653-671.html},
journal = {Journal of Development Studies},
volume = {45},
number = {5},
pages = {653-671},
keywords = {Steuern}
}
@Unpublished{Alesina2002,
author = {Alesina, A and Devleeschauwer, A and Easterly, W and Kurlat, S and Wacziarg, R},
title = {Fractionalization},
year = {2002},
URL = {http://ideas.repec.org/a/kap/jecgro/v8y2003i2p155-94.html},
abstract = {We provide new measures of ethnic, linguistic and religious fractionalization for about 190 countries. These measures are more comprehensive than those previously used in the economics literature and we compare our new variables with those previously used. We also revisit the question of the effects of ethnic, linguistic and religious fractionalization on quality of institutions and growth. We partly confirm and partly modify previous results. The patterns of cross-correlations between potential explanatory variables and their di?erent degree of endogeneity makes it hard to make unqualified statements about competing explanations for economic growth and the quality of government.},
keywords = {Demokratie},
note = {HIER Discussion Paper No. 1959}
}
@Article{Altunbas2011,
author = {Altunbas, Y and Thornton, J},
title = {Does Paying Taxes Improve the Quality of Governance?: Cross-Country Evidence},
year = {2011},
URL = {http://econpapers.repec.org/article/bpjpsopov/v\_3a3\_3ay\_3a2011\_3ai\_3a3\_3an\_3a9.htm},
journal = {Poverty \& Public Policy},
volume = {3},
number = {3},
keywords = {Steuern}
}
@Article{Beck2006,
author = {Beck, N and Gleditsch, K.S and Beardsley, K},
title = {Space Is More than Geography: Using Spatial Econometrics in the Study of Political Economy},
year = {2006},
URL = {http://www.nyu.edu/gsas/dept/politics/faculty/beck/isq\_reprint.pdf},
abstract = {Although spatial econometrics is being used more frequently in political science, most applications are still based on geographic notions of distance. Here we argue that it is often more fruitful to consider political economy notions of distance, such as relative trade or common dyad membership. We also argue that the spatially autoregressive model usually (but not always) should be preferred to the spatially lagged error model. Finally, we consider the role of spatial econometrics in analyzing time-series{--}cross-section data, and show that a plausible (and testable) assumption allows for the simple introduction of space (however defined) into such analyses. We present examples of spatial analyses involving trade and democracy.},
journal = {International Studies Quarterly},
volume = {50},
number = {1},
pages = {27-44}
}
@Unpublished{Benedek2011,
author = {Benedek, D and Gupta, S and Muthoora, P},
title = {Foreign Aid and Revenue: Still a Crowding out Effect},
year = {2011},
keywords = {Steuern},
note = {EADI/DSA General Conference on Rethinking Development in an age of scarcity and uncertainty, York}
}
@Article{Besley2009,
author = {Besley, T and Persson, T},
title = {The Origins of State Capacity: Property Rights, Taxation, and Politics},
year = {2009},
URL = {http://ideas.repec.org/a/aea/aecrev/v99y2009i4p1218-44.html},
abstract = {Economists generally assume that the state has sufficient institutional capacity to support markets and levy taxes. This paper develops a framework where ``policy choices'' in market regulation and taxation are constrained by past investments in legal and fiscal capacity. It studies the economic and political determinants of such investments, demonstrating that legal and fiscal capacity are typically complements. The results show that, among other things, common interest public goods, such as fighting external wars, as well as political stability and inclusive political institutions, are conducive to building state capacity. Some correlations in cross-country data are consistent with the theory.},
journal = {American Economic Review},
volume = {99},
number = {4},
pages = {1218-1244},
keywords = {Steuern}
}
@Article{Bird1976,
author = {Bird, R.M},
title = {Assessing Tax Performance in Developing Countries: A Critical Review of the Literature},
year = {1976},
URL = {http://www.jstor.org/discover/10.2307/40911201?uid=26293\&uid=2943608\&uid=3737864\&uid=2129\&uid=2\&uid=70\&uid=3\&uid=2928688\&uid=26292\&uid=67\&uid=62\&uid=5910216\&sid=21101159766477},
journal = {FinanzArchiv: Public Finance Analysis},
volume = {34},
number = {2},
pages = {244-265},
keywords = {Tax effort}
}
@Unpublished{Bird2004,
author = {Bird, R.M and Martinez-Vazquez, J and Torgler, B},
title = {Societal Institutions and Tax Effort in Developing Countries},
year = {2004},
URL = {http://ideas.repec.org/p/ays/ispwps/paper0406.html},
keywords = {Entwicklungsl{\"{a}}nder},
note = {International Studies Program Working Paper Series No. 0406}
}
@Article{BraeutigamKnack2004,
author = {Br{\"{a}}utigam, D and Knack, S},
title = {Foreign aid, institutions and governance in sub-Saharan Africa},
year = {2004},
URL = {http://ideas.repec.org/a/ucp/ecdecc/y2004v52i2p255-85.html},
journal = {Economic Development and Cultural Change},
volume = {52 (2)},
pages = {255-286}
}
@Article{Burgess1993,
author = {Burgess, R and Stern, N},
title = {Taxation and Development},
year = {1993},
URL = {http://www.jstor.org/stable/2728515?seq=1},
journal = {Journal of Economic Literature},
volume = {31},
number = {2},
pages = {762-830},
keywords = {Steuergesetze / Steuergesetzgebung},
note = {Times Cited: 26},
issn = {0022-0515}
}
@Unpublished{Carter2010,
author = {Carter, P},
title = {Foreign Aid and Taxation, Revisited},
year = {2010},
URL = {http://www.csae.ox.ac.uk/conferences/2010-EDiA/papers/180-Carter.pdf},
abstract = {Existing research into the relationship between foreign aid and taxation in recipient countries has both conceptual and econometric failings. Empirical results based upon observed tax revenues conflate the effect of aid upon tax structures with the effect upon flows of taxable economic activity, most notably the level of imports. The use of variables normalized by GDP is also likely to generate spurious correlations. Additionally, standard panel estimators applied to a heterogeneous dynamic data generating process will recover biased estimates of average effects. However, I show that the more suitable Pooled Mean Group estimator produces unstable estimates, using available data. Monte-Carlo simulation reveals this instability emerges when the assumption of a homogeneous long-run relationship between aid and taxation, is violated.},
keywords = {ODA},
note = {Working Paper 10/614}
}
@Article{Cheibub1998,
author = {Cheibub, J.A},
title = {Political Regimes and the Extractive Capacity of Governments: Taxation in Democracies and Dictatorships},
year = {1998},
URL = {http://www.jstor.org/stable/25054045?seq=1},
abstract = {Recent political and economic transformations in Latin America, Africa, Asia, and Eastern Europe have brought about a renewed interest in the incentives and capabilities of different types of political regimes to implement policies that are deemed necessary for economic development, in particular, policies aimed at increasing tax revenue. One central question is whether democracies can collect as much in taxes as dictatorships. This article addresses this question by examining whether regime type, classified as democracy or dictatorship, has a causal impact on a government's capacity to mobilize resources through taxation. On the basis of data gathered for 108 countries for the period between 1970 and 1990, the article concludes that observed differences across countries regarding the level of taxes collected by the government are not due to the fact that some are under a democracy and others under a dictatorship. Concerns about the inability of democratic regimes to collect taxes are, therefore, unfounded.},
journal = {World Politics},
volume = {50},
number = {3},
pages = {349-376},
keywords = {Demokratie},
note = {Times Cited: 23},
issn = {0043-8871}
}
@Article{Chelliah1971,
author = {Chelliah, R.J},
title = {Trends in Taxation in Developing Countries},
year = {1971},
URL = {http://www.jstor.org/stable/3866272},
journal = {IMF Staff Papers},
volume = {18},
number = {2},
pages = {254-325},
keywords = {Steuern},
issn = {1020-7635}
}
@Article{Clist2011,
author = {Clist, P and Morrissey, O},
title = {Aid and Tax Revenue: Signs of a Positive Effect since the 1980s},
year = {2011},
URL = {http://ideas.repec.org/a/wly/jintdv/v23y2011i2p165-180.html},
journal = {Journal of International Development},
volume = {23},
number = {2},
pages = {165-180},
keywords = {ODA},
issn = {1099-1328}
}
@Book{Commission2010,
author = {Commission, European},
title = {Tax and Development. Cooperating with Developing Countries on Promoting Good Governance in Tax Matters. Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee.},
year = {2010},
publisher = {European Commission}
}
@Book{Commission2007,
author = {Commission, European},
title = {Fiscal Blueprints. A Path to a Robust, Modern and Efficient Tax Administration},
year = {2007},
URL = {http://ec.europa.eu/taxation\_customs/resources/documents/common/publications/info\_docs/taxation/fiscal\_blueprint\_en.pdf},
publisher = {European Commission}
}
@Article{Daude2011,
author = {Daude, C and Melguizo, A and Neut, A},
title = {Fiscal Policy in Latin America: Countercyclical and Sustainable?},
year = {2011},
URL = {http://dx.doi.org/10.5018/economics-ejournal.ja.2011-14},
abstract = {This paper analyses fiscal policy for several economies in Latin America, from the early nineties to the 2009 crisis. We present original estimates of cyclically-adjusted public revenues for Argentina, Brazil, Chile, Colombia, Costa Rica, Mexico, Peru and Uruguay implementing the standardised OECD methodology and extending it to include commodity cycles, which have a direct and significant effect on the fiscal balance of several Latin American countries. Based on these estimates, we evaluate the size of automatic tax stabilisers and the cyclicality of discretionary fiscal policy. Additionally, we highlight the uncertainty stemming from the estimation of the output gap, due to large and simultaneous cyclical, temporary and permanent shocks in several Latin American economies.},
journal = {Economics: The Open-Access, Open-Assessment E-Journal},
volume = {5},
number = {2012-14},
pages = {1-29},
keywords = {Lateinamerika}
}
@Unpublished{Davoodi2007,
author = {Davoodi, H.R and Grigorian, D.A},
title = {Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection},
year = {2007},
URL = {http://www.imf.org/external/pubs/ft/wp/2007/wp07106.pdf},
abstract = {Despite recording double digit growth since 2000, Armenia's tax-to-GDP ratio has been fairly stableat about 14{\textonehalf} percent. This paper catalogues a range of factors that may account for Armenia'sstubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparatorcountries and conducting an extensive econometric study of the main determinants of tax collection.We find empirical support for the hypothesis that the persistence of Armenia's low tax-GDP ratio canbe traced to persistence of weak institutions and a large shadow economy. The gap between thepotential and actual tax collection in Armenia could be as high as 6{\textonehalf} percent of GDP. We concludewith some policy recommendations that, if adopted, can boost revenue buoyancy.},
keywords = {Tax effort},
note = {IMF Working Paper No. 07/106},
issn = {1934-7073}
}
@Book{DeFerranti2004,
author = {De Ferranti, D and Perry, G.E and Ferreira, F.H.G and Walton, M and Coady, D and Cunningham, W and Gasparini, L and Jacobsen, J and Matsuda, Y and Robinson, J.A and Sokoloff, K and Wodon, Q},
title = {Inequality in Latin America: Breaking with History?},
year = {2004},
URL = {http://www-wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/2004/06/22/000160016\_20040622141728/Rendered/PDF/28989.pdf},
publisher = {World Bank}
}
@Book{DeRenzio2009,
author = {De Renzio, P},
title = {Taking Stock: What Do PEFA Assessments Tell Us about PFM Systems across Countries? Working Paper 302},
year = {2009},
URL = {http://www.odi.org.uk/resources/docs/4359.pdf},
publisher = {Overseas Development Institute (ODI)}
}
@Article{DiJohn2011,
author = {Di John, J},
title = {Taxation, Developmental State Capacity and Poverty Reduction},
year = {2011},
URL = {http://dx.doi.org/10.1111/j.1468-2397.2010.00772.x},
abstract = {Di John J. Taxation, developmental state capacity and poverty reduction Int J Soc Welfare 2011: 20: 270{--}279 {\textcopyright} 2011 United Nations Research Institute for Social Development (UNRISD), International Journal of Social Welfare {\textcopyright} 2011 Blackwell Publishing Ltd and the International Journal of Social Welfare. This article argues that policy instruments in taxation are likely to be more effective when one views taxation not only in terms of administrative capacity, but also when tax is viewed in wider developmental processes. Much of the literature and policy on taxation explores how to improve taxation in terms of administrative capacity without examining what policies are needed to improve the incentives of taxpayers to comply. The article provides examples of how tax reform can be more usefully employed when linked to explicit production strategies. It also argues that the success of improved tax collection needs to be assessed, not simply in terms of revenue increases, but also how these increases affect distributional outcomes and political stability.},
journal = {International Journal of Social Welfare},
volume = {20},
number = {3},
pages = {270-279},
keywords = {taxation},
issn = {1468-2397}
}
@Unpublished{DiJohn2009b,
author = {Di John, J},
title = {Taxation as State-Building: Reforming Tax Systems for Political Stability and Sustainable Economic Growth: A Practioner{'}s Guide. Washington, DC: Financial and Investment Climate Service (FIAS) / The World Bank Group in collaboration with DFID},
year = {2009},
keywords = {Steuern}
}
@Unpublished{DiJohn2008,
author = {Di John, J},
title = {Taxation, Resource Mobilisation, and Productive Capacity Building in LDCs. UNCTAD Least Developed Countries Report 2009: The state and development governance},
year = {2008},
note = {Background Paper}
}
@Unpublished{DiJohn2006,
author = {Di John, J},
title = {The Political Economy of Taxation and Tax Reform in Developing Countries},
year = {2006},
URL = {http://ideas.repec.org/p/unu/wpaper/rp2006-74.html},
note = {WIDER Research Paper No. 2006/74}
}
@Article{Ehrhart2012,
author = {Ehrhart, H},
title = {Assessing the Relationship between Democracy and Domestic Taxes in Developing Countries},
year = {2012},
URL = {http://ideas.repec.org/a/ebl/ecbull/eb-10-00487.html},
abstract = {To what extent differences across developing countries in their domestic tax mobilization can beexplained, in addition to the traditional determinants, by political economy factors and particularly bythe political regime? Using a panel of 66 developing countries over the period 1990-2005, this paperprovides econometric evidence that democracy matters for achieving higher domestic tax revenueswhich are much needed to finance public goods. It is especially the level of constraints on theexecutive which is of importance to counter the government's propensity to cave in for specialinterests and to be insufficiently welfare minded. We found that high levels of democracy arespecifically needed in natural resource rich countries to make natural resource rents contribute tohigher domestic tax revenues and no longer be an impediment to a sustained tax system.},
journal = {Economics Bulletin},
volume = {32},
number = {1},
pages = {551-566},
keywords = {Steuern}
}
@Article{Everest-Phillips2010,
author = {Everest-Phillips, M},
title = {State Building Taxation for Developing Countries: Principles for Reform},
year = {2010},
URL = {http://onlinelibrary.wiley.com/doi/10.1111/j.1467-7679.2010.00475.x/pdf},
abstract = {The practical implications of adopting a state-building approach to taxreform need clarity now that the international community has come torecognise the importance of taxation as a `state-building' process. Thisarticle seeks to address this gap. It identifies seven operating principles(political inclusion; accountability and transparency; perceived fairness;effectiveness; political commitment to shared prosperity; legitimisation ofsocial norms and economic interests; and effective revenue-raising) as theessential characteristics for state-building taxation, and offersrecommendations on potential reforms to implement them, illustrated byDFID/World Bank tax reforms in Yemen, Sierra Leone and Vietnam.},
journal = {Development Policy Review},
volume = {28},
number = {1},
pages = {75-96},
keywords = {Governance},
issn = {1467-7679}
}
@Article{Fauvelle-Aymar1999,
author = {Fauvelle-Aymar, C},
title = {The Political and Tax Capacity of Government in Developing Countries},
year = {1999},
URL = {http://dx.doi.org/10.1111/j.1467-6435.1999.tb00224.x},
journal = {Kyklos},
volume = {52},
number = {3},
pages = {391-413},
keywords = {Steuern}
}
@Article{Freeman2012,
author = {Freeman, J.R and Quinn, D.P},
title = {The Economic Origins of Democracy Reconsidered},
year = {2012},
URL = {http://journals.cambridge.org/action/displayAbstract?fromPage=online\&aid=8504668},
abstract = {The effects of inequality and financial globalization on democratization are central issues in politicalscience. The relationships among economic inequality, capital mobility, and democracy differ inthe late twentieth century for financially integrated autocracies vs. closed autocracies. Financialintegration enables native elites to create diversified international asset portfolios. Asset diversificationdecreases both elite stakes in and collective action capacity for opposing democracy. Financial integrationalso changes the character of capital assets{---}including land{---}by altering the uses of capital assets andthe nationality of owners. It follows that financially integrated autocracies, especially those with highlevels of inequality, are more likely to democratize than unequal financially closed autocracies. We testour argument for a panel of countries in the post{--}World War II period. We find a quadratic humprelationship between inequality and democracy for financially closed autocracies, but an upward slopingrelationship between inequality and democratization for financially integrated autocracies.},
journal = {American Political Science Review},
volume = {106},
number = {1},
pages = {58-80},
keywords = {Demokratie},
note = {doi:10.1017/S0003055411000505}
}
@Unpublished{Fuest2009,
author = {Fuest, C and Riedel, N},
title = {Tax Evasion, Tax Avoidance and Tax Expenditures in Developing Countries: A Review of the Literature},
year = {2009},
URL = {http://www.sbs.ox.ac.uk/centres/tax/Documents/reports/TaxEvasionReportDFIDFINAL1906.pdf},
note = {working paper}
}
@Book{Gambaro2007,
author = {Gambaro, L and Meyer-Spasche, J and Rahman, A},
title = {Does Aid Decrease Tax Revenue in Developing Countries?},
year = {2007},
abstract = {This paper studies the relationship between development aid inflows and tax revenue inrecipient countries1. For a sample of 65 countries over the period of 1990 to 2004, ourresults do not support the hypothesis that aid substitutes for domestic tax revenue. On thecontrary, we find evidence that there is a positive association between aid inflows and taxrevenue, which is primarily driven by the positive relationship between grants and taxrevenue. We neither find any evidence for the hypothesis that the marginal impact of aidon tax revenue is different in countries with low corruption compared to more stronglycorrupted countries. When we look at a more disaggregate picture, we identify aheterogeneous association of aid with different components of tax revenue. We alsoexplore the possible two-way relationship between tax revenue and institutions.},
publisher = {London School of Economics},
keywords = {ODA}
}
@Unpublished{Garcia2011,
author = {Garcia, M.M and von Haldenwang, C},
title = {Political Regimes and Taxation},
year = {2011},
URL = {http://ssrn.com/abstract=1957617}
}
@Unpublished{Gupta2007,
author = {Gupta, A.S},
title = {Determinants of Tax Revenue Efforts in Developing Countries},
year = {2007},
URL = {http://www.imf.org/external/pubs/ft/wp/2007/wp07184.pdf},
abstract = {This paper contributes to the existing empirical literature on the principal determinants of taxrevenue performance across developing countries by using a broad dataset and accounting forsome econometric issues that were previously ignored. The results confirm that structuralfactors such as per capita GDP, agriculture share in GDP, trade openness and foreign aidsignificantly affect revenue performance of an economy. Other factors include corruption,political stability, share of direct and indirect taxes etc. The paper also makes use of a revenueperformance index, and finds that while several Sub Saharan African countries are performingwell above their potential, some Latin American economies fall short of their revenue potential.},
keywords = {Steuern},
note = {IMF Working Paper No. 07/184}
}
@Unpublished{Gupta2003,
author = {Gupta, S and Clements, B and Pivovarsky, A and Tiongson, E.R},
title = {Foreign Aid and Revenue Response: Does the Composition of Aid Matter?},
year = {2003},
URL = {http://ideas.repec.org/p/imf/imfwpa/03-176.html},
keywords = {ODA},
note = {IMF Working Paper WP/03/176}
}
@Article{GomezSabainiJimenez2011,
author = {G{\'{o}}mez Sabaini, J. C and Jim{\'{e}}nez, J. P},
title = {Estructura tributaria y evasi{\'{o}}n impositiva en Am{\'{e}}rica Latina},
year = {2011},
journal = {CAF Working Papers},
volume = {No. 2011/08}
}
@Article{GomezSabainiEtAl2011,
author = {G{\'{o}}mez Sabaini, J. C and Jim{\'{e}}nez, J. P and Rossignolo, D},
title = {Imposici{\'{o}}n a la renta personal y equidad en Am{\'{e}}rica Latina: Nuevos desaf{\'{\i}}os. International Tax Dialogue Global Conference on Tax and Inequality},
year = {2011}
}
@Unpublished{vonHaldenwang2009,
author = {von Haldenwang, C and Krause, P},
title = {Should we Engage in Development Cooperation with Countries That Have a Notoriously Low Tax Ratio?},
year = {2009},
URL = {http://www.die-gdi.de/CMS-Homepage/openwebcms3.nsf/(ynDK\_contentByKey)/ANES-7YKJQ6?Open}
}
@Article{Hart2010,
author = {Hart, A},
title = {Death of the Partisan?: Globalization and Taxation in South America, 1990{---}2006},
year = {2010},
URL = {http://cps.sagepub.com/cgi/content/abstract/43/3/304},
abstract = {Correcting the relative lack of attention to the revenue side of public finance, this article examines to what extent globalization constrains partisan tax policy. The author hypothesizes that political ideology is still a good predictor of taxation in the neoliberal era, advancing this argument against the prominent globalization thesis: that global economic pressures have supplanted political ideology as the driving force of revenue policy. Although research in developed democracies identifies a resilient link between partisanship and policy outcomes, the impact of the drastic neoliberal transition on partisan policy making in the developing world remains poorly understood. Using time-series cross-section data to evaluate partisan taxation in South America, the author finds that partisanship is a reliable indicator of tax revenue in the neoliberal era. Counterintuitively, however, the promarket Right generates more tax revenue than the interventionist Left. The author argues that this previously unexpected revenue gap is driven by ideological concerns for equity versus growth.},
journal = {Comparative Political Studies},
volume = {43},
number = {3},
pages = {304},
keywords = {Globalization},
issn = {0010-4140}
}
@Unpublished{IMF2011,
author = {IMF, (International Monetary Fund) and OECD, (Organisation for Economic Co-operation and Development) and UN, (United Nations) and Bank, World},
title = {Supporting the Development of More Effective Tax Systems. A Report to the G-20 Development Working Group},
year = {2011},
URL = {www.oecd.org/dataoecd/54/29/48993634.pdf},
abstract = {The report focuses on how the G-20 can contribute to strengthening the enabling environment in which tax systems can be developed, building on the extensive work that has already been done by multilateral institutions and bilateral donors. It is not a comprehensive plan for how tax can be used to promote development. Rather, it sets out how the G-20 can show leadership and provides political support to ongoing initiatives and identifies areas which need to be reinforced.},
keywords = {Steuern}
}
@Unpublished{Ivanyna2010,
author = {Ivanyna, M and Shah, A},
title = {Decentralization (Localization) and Corruption: New cross-country evidence},
year = {2010},
URL = {http://econ.worldbank.org/external/default/main?pagePK=64165259\&piPK=64165421\&theSitePK=469372\&menuPK=64166093\&entityID=000158349\_20100510090347},
abstract = {This paper attempts to improve the understanding and measurement of decentralization and its relationship with corruption in a worldwide context. This is done by presenting the conceptual underpinnings of such relationship as well as using superior and more defensible measures of both decentralization in its various dimensions as well as corruption for a sample of 182 countries. It is the first paper that treats various tiers of local governments (below the inter-mediate order of government) as the unit of comparative analysis. In contrast, previous analyses erroneously focused on subnational governments as the unit of analysis which yields invalid cross-country comparisons. By pursuing rigorous econometric analysis, the paper demonstrates that decentralization, when properly measured to mean moving government closer to people by empowering local governments, is shown to have significant negative effect on the incidence of corruption regardless of the choice of the estimation procedures or the measures of corruption used. In terms of various dimensions of decentralized local governance, political decentralization matters even when we control for fiscal decentralization. Further voice (political accountability) is empirically shown to be more important in combating corruption than exit options made available through competition among jurisdictions.},
keywords = {Dezentralisierung},
note = {Policy Research Working Paper 5299}
}
@Article{JimenezEtAl1000,
author = {Jim{\'{e}}nez, J. P and Sabaini, J. C. G{\'{o}}mez and Podest{\'{a}}, A},
title = {Evasi{\'{o}}n y equidad en Am{\'{e}}rica Latina},
year = {},
URL = {http://www.eclac.cl/publicaciones/xml/8/38398/EvasionEquidad\_final.pdf},
journal = {CEPAL}
}
@Book{Kaufmann2009,
author = {Kaufmann, D and Kraay, A and Mastruzzi, M},
title = {Governance Matters VIII: Aggregate and Individual Governance Indicators 1996-2008. Policy Research Working Paper 4978},
year = {2009},
URL = {http://papers.ssrn.com/sol3/papers.cfm?abstract\_id=1424591},
publisher = {World Bank}
}
@Unpublished{Knack2008,
author = {Knack, S},
title = {Sovereign Rents and the Quality of Tax Policy and Administration},
year = {2008},
URL = {http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-4773},
abstract = {The availability of windfall revenues from natural resource exports or foreign aid potentially weakensgovernments' incentives to design efficient tax systems. Cross-country data for developing countries provideevidence for this hypothesis, using a World Bank indicator of ``efficiency of revenue mobilization.'' Aid'snegative effects on the quality of tax systems are robust to correcting for potential reverse causality, to changes inthe sample, and to alternative estimation methods. Fuel export revenues are also associated with lower-quality taxpolicy and administration, but this finding is somewhat sensitive to outliers. Non-fuel resource exports, incontrast, show no relationship to the efficiency of revenue mobilization.},
keywords = {Steuern},
note = {Policy Research Working Paper 4773}
}
@Unpublished{Le2008,
author = {Le, T.M and Moreno-Dodson, B and Rojchaichaninthorn, J},
title = {Expanding Taxable Capacity and Reaching Revenue Potential: Cross-Country Analysis},
year = {2008},
URL = {http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-4559},
abstract = {An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarksto compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product andthe predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.},
keywords = {Steuern},
note = {Policy Research Working Paper 4559}
}
@Article{Lotz1967,
author = {Lotz, J.R and Morss, E.R},
title = {Measuring `Tax Effort' in Developing Countries},
year = {1967},
URL = {http://www.jstor.org/stable/3866266},
abstract = {Frecuentemente surge el problema de si hay posibilidades de aumentar el nivel de los impuestos de un pa\'is dado como parte de un programa de estabilizaci{\'{o}}n, para movilizar los recursos con que financiar un programa de desarrollo, o para otros fines. Un aspecto importante a considerar para contestar este punto es el de comparar el esfuerzo tributario del pa\'is con el de otros pa\'ises que se encuentren en circunstancias similares. Este trabajo comienza con un examen de los diversos factores que deben tenerse en cuenta al aquilatar el esfuerzo tributario. Como la relaci{\'{o}}n entre los impuestos de un pa\'is y su producto nacional bruto (PNB) ofrece una medida demasiado imprecisa de su esfuerzo tributario, se trata de formular un \'indice en t{\'{e}}rminos cuantitativos que exprese algo m{\'{a}}s acerca de ese esfuerzo. Dicho procedimiento toma en cuenta las diferencias en el ingreso por habitante y en la magnitud del sector comercio exterior, formulando un an{\'{a}}lisis de regresi{\'{o}}n de la raz{\'{o}}n impuestos/PNB de cada pa\'is en funci{\'{o}}n del ingreso por habitante y de la magnitud del aludido sector en relaci{\'{o}}n con el PNB. La diferencia entre la relaci{\'{o}}n impuestos/PNB calculada de este modo y la relaci{\'{o}}n efectiva correspondiente a cada pa\'is se utiliza entonces para catalogar a los pa\'ises seg{\'{u}}n su esfuerzo tributario. Se llega a la conclusi{\'{o}}n de que esta forma de medir el esfuerzo tributario dice poco en cuanto a los pa\'ises desarrollados y, por lo tanto, la {\'{u}}ltima parte del estudio no se refiere a ellos.},
journal = {IMF Staff Papers},
volume = {14},
number = {3},
pages = {478-499},
keywords = {Steuereinwerbung}
}
@Unpublished{Mahon2005,
author = {Mahon, J.E},
title = {Liberal States and Fiscal Contracts: Aspects of the Political Economy of Public Finance},
year = {2005},
URL = {http://citation.allacademic.com/meta/p\_mla\_apa\_research\_citation/0/4/0/1/1/pages40115/p40115-1.php},
abstract = {How does public finance shape political institutions? Recent scholarship has focused on ``fiscal contracts,'' exchanges of resources for representation, and the corollary that states obtaining revenue from resource rents are less democratic. This paper shifts the focus to liberalism. It finds good statistical support for a simplified model of ``no representation without taxation.'' It qualifies the idea that mobile taxable assets prompt the rise of parliaments and finds strong statistical support for the notion that direct taxes promote liberal governance. It discusses ideological and structural reasons why public credit held domestically ought to be a more reliable foundation for liberal institutions than credit held abroad. Finally, it considers new ``fiscal contracts'' in contemporary politics: foreign aid with governance conditions and conditional worker remittances by migrants. The paper concludes by examining the organizational problem of these ``contracts'' historically, emphasizing the central importance, for liberalism, of the distinction between rights and privileges.},
keywords = {Fiscal Sociology},
note = {Annual Meeting of the American Political Science Association}
}
@Book{Marshall2009,
author = {Marshall, M.G and Cole, B.R},
title = {Conflict, Governance, and State Fragility. Polity IV Global Report 2009},
year = {2009},
URL = {http://www.systemicpeace.org/Global\%20Report\%202009.pdf},
publisher = {Center for Global Policy / Center for Systemic Peace},
keywords = {Demokratie}
}
@Article{Mikesell2007,
author = {Mikesell, J},
title = {Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981{--}2003},
year = {2007},
URL = {http://ideas.repec.org/a/oup/publus/v37y2007i4p532-550.html},
journal = {Publius: The Journal of Federalism},
volume = {37},
number = {4},
pages = {532-550}
}
@Unpublished{Mkandawire2010a,
author = {Mkandawire, T},
title = {On Tax Efforts and Colonial Heritage in Africa},
year = {2010},
URL = {http://ideas.repec.org/p/hhs/ifswps/2010\_010.html},
keywords = {Steuern},
note = {Working Paper 2010:10}
}
@Unpublished{Moore2007,
author = {Moore, M},
title = {How Does Taxation Affect the Quality of Governance?},
year = {2007},
URL = {http://www2.ids.ac.uk/gdr/cfs/pdfs/Wp280.pdf},
abstract = {This paper summarises the policy implications of a growing debate about theconnections between taxation and the quality of governance in developingcountries. Taxation {--} or the absence of tax {--} impacts on the quality of governancethrough two main channels. The first relates to the degree of dependence ofgovernments on general taxation for their financial resources. Many governmentsdo not need to make much tax effort because they have large non-tax incomesfrom oil, gas and mineral exports or from foreign aid. State elites are thenfinancially independent of citizen-taxpayers. This changes the political incentivesthat they face, and the ways in which they seek to obtain, use and retain power.The long term consequences for governance are malign: state elites are lessresponsive and accountable to citizens; and, depending on the sources of non-taxrevenue, may have less incentive to build up the political and organisationalcapacities of the state. States are likely to be simultaneously arbitrary and weak. Allelse being equal, the dependence of governments on general taxation has positiveeffects on the quality of governance. But that relationship is not automatic. Howgovernments tax also matters. We cannot assume that, because they are fullydependent on taxation for revenues, governments will be capable, accountable, orresponsive. They may levy taxes coercively, and thereby damage state-societyrelations and reinforce poor governance. Public authorities in contemporary poorcountries face some incentives to tax coercively. Establishing more consensualtaxation practices is an important practical route to improving governance. Aiddonors could play a more constructive role.},
keywords = {Steuereinwerbung},
note = {IDS Working Paper}
}
@Article{Morrison2009,
author = {Morrison, K.M},
title = {Oil, Nontax Revenue, and the Redistributional Foundations of Regime Stability},
year = {2009},
URL = {http://ideas.repec.org/a/cup/intorg/v63y2009i01p107-138\_09.html},
abstract = {Nontax revenues make up a substantial amount of government revenue around the world, though scholars usually focus on individual sources of such revenue ˊfor example, foreign aid and state-owned oil companies!+ Using a theory of regime change that builds on recent models of the redistributional foundations of dictatorships and democracies, I generate hypotheses regarding all nontax revenue and regime stability+ I argue that an increase in nontax revenue should be associated with less taxation of elites in democracies, more social spending in dictatorships, and more stability for both regime types+ I find support for all three of these hypotheses in a cross-sectional time-series analysis, covering all countries and years for which the necessary data are available+ Significantly, I show that the particular source of nontax revenue does not make a difference: they all act similarly with regard to regime stability and the causal mechanisms+},
journal = {International Organization},
volume = {63},
number = {01},
pages = {107-138},
issn = {1531-5088}
}
@Article{Mulligan2004,
author = {Mulligan, C.B and Gil, R and Sala-i-Martin, X},
title = {Do Democracies have Different Public Policies than Nondemocracies},
year = {2004},
URL = {http://ideas.repec.org/a/aea/jecper/v18y2004i1p51-74.html},
journal = {Journal of Economic Perspectives},
volume = {18},
number = {1},
pages = {51-74},
keywords = {Demokratie}
}
@Book{Musgrave1969,
author = {Musgrave, R.A},
title = {Fiscal Systems},
year = {1969},
publisher = {Yale University Press},
keywords = {Steuern}
}
@Unpublished{OECD2012,
author = {OECD, (Organisation for Economic Co-operation and Development)},
title = {Update on Measuring Progress: Diagnostics, Benchmarking and Surveying of Tax Administrations (Document 8)},
year = {2012},
abstract = {In March 2012, international organisations, regional organisations and regional development banks embarked on a process to share diagnostic, benchmarking and surveying instruments and to discuss implementation plans. The objectives of these instruments differ, though there is overlap in some baseline information on institutional structure, operations and quantitative operational information.},
keywords = {Steuerverwaltung},
note = {3rd Plenary Meeting, Task Force on Tax \& Development, Cape Town, South Africa}
}
@Book{OECD2010a,
author = {OECD, (Organisation for Economic Co-operation and Development)},
title = {Tax for Development, OECD Observer Special Supplement - January 2010},
year = {2010},
publisher = {OECD}
}
@Unpublished{OECD2008,
author = {OECD, (Organisation for Economic Co-operation and Development)},
title = {Governance, Taxation and Accountability: Issues and Practices},
year = {2008},
URL = {http://www.oecd.org/dac/governanceanddevelopment/40210055.pdf},
note = {DAC Guidelines and Reference Series}
}
@Book{OECD2010b,
author = {OECD, (Organisation for Economic Co-operation and Development) and AfDB, (African Development Bank) and ECA, (Economic Commission for Africa)},
title = {African Economic Outlook 2010},
year = {2010},
URL = {http://www.un.org/esa/dsd/resources/res\_pdfs/publications/sdt\_afri/AEO2010\_part1\_p76.pdf},
publisher = {OECD}
}
@Book{Olken2009,
author = {Olken, B.A and Singhal, M},
title = {Informal Taxation},
year = {2009},
URL = {http://ideas.repec.org/p/nbr/nberwo/15221.html},
abstract = {Informal payments are a frequently overlooked source of local public finance in developingcountries. We use microdata from ten countries to establish stylized facts on the magnitude,form, and distributional implications of this ``informal taxation.'' Informal taxation is wide-spread, particularly in rural areas, with substantial in-kind labor payments. The wealthy paymore, but pay less in percentage terms, and informal taxes are more regressive than formal taxes.Failing to include informal taxation underestimates household tax burdens and revenue decen-tralization in developing countries. We propose a simple model of information and enforcementconstraints that parsimoniously explains the patterns in the data.},
publisher = {National Bureau of Economic Research},
keywords = {Informal Taxation}
}
@Article{Pessino2010,
author = {Pessino, C and Fenochietto, R},
title = {Determining Countries' Tax Effort},
year = {2010},
URL = {http://www.econbiz.de/en/search/detailed-view/doc/all/determining-countries-tax-effort-pessino-carola/10009201034/?no\_cache=1},
abstract = {This paper presents a model to determine the tax effort and tax capacity of 96 countries and the main variablesfrom which they depend. The results and the model allow us to clearly determine which countries arenear their tax capacity and which are some way from it, and therefore, could increase their tax revenue.Our study corroborates previous analysis inasmuch as the positive and significant relationship between taxrevenue as percent of GDP and the level of development (per capita GDP), trade (imports and exports aspercent of GDP) and education (public expenditure on education as percent of GDP). The study alsodemonstrates the negative relationship between tax revenue and inflation (CPI), income distribution (GINIcoefficient), the ease of tax collection (agricultural sector value added as GDP percent), and corruption.},
journal = {Hacienda P{\'{u}}blica Espa{\\~{n}}ola / Revista de Econom\'ia P{\'{u}}blica},
volume = {195},
number = {4},
pages = {65-87},
keywords = {Steuern}
}
@Unpublished{Piancastelli2001,
author = {Piancastelli, M},
title = {Measuring the Tax Effort of Developed and Developing Countries: Cross Country Panel Data Analysis, 1985/95},
year = {2001},
URL = {http://www.ipea.gov.br/pub/td/td\_2001/Td0818.pdf},
abstract = {In the tax literature, the tax effort index for any country is usually measured by theratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance inthe taxable capacity of a country. A high value of tax effort index indicates that aparticular country is collecting more tax than would be predicted, given its taxstructure and prevailing economic and social conditions. This paper estimates thetax effort index for a sample of 75 countries for the period 1985/95. It incorporatesthe most recently available data and also econometric techniques not used before forsuch a type of analysis. The results are then compared with previous studiesencompassing different periods over the last 30 years. The evidence provided in thispaper suggests that per capita income, the ratio of trade to GDP, and the share ofagriculture in GDP of the product of the agricultural sector are the most consistentexplanatory variables of the tax ratio, while several variables used in previousstudies, such as the ratio of mining output to GDP, and the ratio of quasi-money toGDP, are not significant in the recent period under analysis. This paper shows thosecountries that have improved their tax performance, measured by the tax effortindex, as well as those which have a less favourable performance. Tax ratios and taxeffort comparisons are also made among the developed and developing countriesaccording to income groups and different continents.},
keywords = {Steuern},
note = {Texto para Discussao No. 818},
issn = {1415-4765}
}
@Unpublished{Profeta2011,
author = {Profeta, P and Puglisi, R and Scabrosetti, S},
title = {Does Democracy Affect Taxation and Government Spending?: Evidence from Developing Countries},
year = {2011},
URL = {http://www-3.unipv.it/websiep/2011/201175.pdf},
keywords = {Steuereinwerbung},
note = {XXIII Conference of the Societ� Italiana di Economia Pubblica}
}
@Book{Profeta2010,
author = {Profeta, P and Scabrosetti, S},
title = {The Political Economy of Taxation: Lessons from Developing Countries},
year = {2010},
publisher = {Edward Elgar Publishing},
isbn = {978-1-84844-0},
keywords = {Steuereinwerbung},
note = {L\\_KOBVXI, 191 S.},
isbn = {978-1-84844-0}
}
@Book{Project2005,
author = {Project, UN Millennium},
title = {Investing in Development: A Practical Plan to Achieve the Millennium Development Goals. Report to the UN Secretary-General},
year = {2005},
URL = {http://www.unmillenniumproject.org/documents/MainReportComplete-lowres.pdf},
publisher = {Earthscan}
}
@Article{Ross2004,
author = {Ross, M.L},
title = {Does Taxation Lead To Representation?},
year = {2004},
URL = {http://www.sscnet.ucla.edu/polisci/faculty/ross/taxrep.pdf},
abstract = {Does their need for greater tax revenue force governments to democratize? Most research on contemporary democratization says little about the effects of taxation. Yet there are good reasons to believe that taxation led to representation m the past: representative government first came about in early modern Europe when monarchs were compelled to relinquish some of their authority to parliamentary institutions, in exchange for he ability to raise new taxes; similarly, the war for independence in the United States began as a rebellion against British taxes. Some scholars argue that a comparable process is occurring today: the need to raise taxes forces authoritarian governments to democratize. These claims have never been carefully tested. In this article, the 'taxation leads to representation' argument is explored and tested using pooled time-series cross-national data from 113 countries between 1971 and 1997. One version of the argument appears to be valid, while another does not. These findings are important both for scholars who wish to understand the causes of democracy, and for policy makers who wish to promote it.},
journal = {British Journal of Political Science},
volume = {34},
number = {2},
pages = {229-249},
keywords = {Demokratie},
note = {Times Cited: 2Part 2},
issn = {0007-1234}
}
@Book{Secretariat2009,
author = {Secretariat, P.E.F.A},
title = {Issues in Comparison and Aggregation of PEFA Assessment Results Over Time and Across Countries},
year = {2009},
URL = {http://siteresources.worldbank.org/PEFA/Resources/NoteonAggregationandComparisonofPEFAratingsfinalMay13.pdf},
publisher = {PEFA}
}
@Unpublished{Stotsky1997,
author = {Stotsky, J.G and WoldeMariam, A},
title = {Tax Effort in Sub-Saharan Africa},
year = {1997},
URL = {http://www.imf.org/external/pubs/ft/wp/wp97107.pdf},
note = {IMF Working Paper No. 97/107}
}
@Inbook{Tanzi1992,
author = {Tanzi, V},
title = {Structural factors and tax revenue in developing countries: a decade of evidence},
year = {1992},
URL = {http://ebooks.cambridge.org/chapter.jsf?bid=CBO9780511628559\&cid=CBO9780511628559A102},
booktitle = {Open Economies: Structural Adjustment and Agriculture},
editor = {Goldin, I. and Winters, L. A.},
publisher = {Cambridge University Press},
chapter = {Structural factors and tax revenue in developing countries: a decade of evidence},
pages = {267-281},
isbn = {0521420563},
isbn = {0521420563}
}
@Article{Teera2004,
author = {Teera, J.M and Hudson, J},
title = {Tax Performance: A Comparative Study},
year = {2004},
URL = {http://ideas.repec.org/a/wly/jintdv/v16y2004i6p785-802.html},
journal = {Journal of International Development Policy Review},
volume = {16},
pages = {785-802},
keywords = {Tax effort}
}
@Article{Thies2010,
author = {Thies, C.G},
title = {Of Rulers, Rebels, and Revenue: State Capacity, Civil War Onset, and Primary Commodities},
year = {2010},
URL = {http://jpr.sagepub.com/content/47/3/321.abstract},
abstract = {This article investigates the relationship between civil war onset and state capacity through a focus on the role of primary commodities. This is accomplished by moving the focus of the civil war literature away from an almost exclusive concern with the incentives of rebels to a consideration of both rebels and rulers as revenue seeking predators. This predatory theory approach expects that higher levels of state capacity should deter civil war onset, while civil war onset should reduce state capacity. Further, natural resource rents are expected to enhance state capacity, rather than increase the likelihood of civil war onset. In order to deal with the endogeneity posed by including fiscal measures of state capacity in single equation models of civil war onset, this study employs a simultaneous equations framework. This framework allows us to capture the effects of civil war onset on state capacity and vice versa, as well as the effects of primary commodities on both endogenous covariates. The main findings from the statistical analyses include: state capacity does not affect civil war onset, but civil war onset reduces state capacity; and primary products directly affect only state capacity {---} they do not directly affect civil war onset, as found in previous contributions to the literature.},
journal = {Journal of Peace Research},
volume = {47},
number = {3},
pages = {321-332},
keywords = {State capacity}
}
@Article{Timmons2010,
author = {Timmons, J.F},
title = {Taxation and Representation in Recent History},
year = {2010},
URL = {http://papers.ssrn.com/sol3/papers.cfm?abstract\_id=1250922},
abstract = {This paper disaggregates government accounts to examine whether and how representation affects the level anddistribution of taxation. Using panel data for over 100 countries from 1970 to 1999 and cross-sectional data forapproximately 75 democracies from1990 to 1998,we find that both democratization and voter turnout induced amodestbut highly systematic increase in revenue from regressive taxes on consumption.While one-third of the increase due todemocratization reflects a shift from more inefficient and similarly regressive taxes on trade,most of it was new revenue.Less convincingly, democratization and voter turnout also increased total tax revenue. By contrast, neither democracy,nor voter turnout systematically increased revenue from progressive taxes on income and capital. With reasonableassumptions about tax incidence and participation patterns, these findings shed light on competing conceptions oftaxation and representation.},
journal = {The Journal of Politics},
volume = {72},
number = {1},
pages = {191-208},
keywords = {Steuern},
issn = {1468-2508}
}
@Book{UNDP2010,
author = {UNDP, (United Nations Development Programme)},
title = {What Will It Take to Achieve the Millennium Development Goals?: An International Assessment},
year = {2010},
URL = {http://content.undp.org/go/cms-service/stream/asset/?asset\_id=2620072},
publisher = {UNDP}
}
@Phdthesis{phdthesisreference.2014-12-10.0889562716,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Phdthesis{phdthesisreference.2014-12-14.0167829900,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Article{articlereference.2014-12-14.1431075628,
author = {No names specified},
title = {},
year = {}
}
@Phdthesis{phdthesisreference.2014-12-17.7024072482,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Article{articlereference.2014-12-17.7259002658,
author = {No names specified},
title = {},
year = {}
}
@Phdthesis{phdthesisreference.2014-12-19.1006931107,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Article{articlereference.2014-12-19.1123223699,
author = {No names specified},
title = {},
year = {}
}
@Article{articlereference.2015-01-17.2282324976,
author = {No names specified},
title = {},
year = {}
}
@Phdthesis{phdthesisreference.2015-01-21.2187470717,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Phdthesis{phdthesisreference.2015-01-21.3674379501,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Phdthesis{phdthesisreference.2015-02-08.5122332915,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Article{articlereference.2015-02-08.3340190467,
author = {No names specified},
title = {},
year = {}
}
@Article{articlereference.2015-02-11.3389827376,
author = {No names specified},
title = {},
year = {}
}
@Phdthesis{phdthesisreference.2015-03-17.3116396200,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Phdthesis{phdthesisreference.2015-03-20.4709209577,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Phdthesis{phdthesisreference.2015-04-16.1529823042,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}
@Article{articlereference.2015-05-12.9723013746,
author = {No names specified},
title = {},
year = {}
}
@Phdthesis{phdthesisreference.2015-06-18.8629563203,
author = {No names specified},
title = {},
year = {},
publication\_type = {type}
}